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STOCK VERIFICATION MANUAL
FOR
ACCONTS DEPARTMENT
FA&CAO‟s Office
Rail Nilayam
SECUNDERABAD
(FOR OFFICIAL USE ONLY)
1
FOREWORD
Given the magnitude of Inventory on Indian Railways and the
huge costs incurred, efficient material management has always been
a thrust area. With increasing resource crunch, its importance has
only gone up.
Stock verification is an important tool to prevent inefficient lock
up and leakage of scarce resources. The success or otherwise of the
stock verification depends to a large extent on the knowledge and
consequently the efficiency of the staff involved. The Stock
Verification Manual of the Accounts Department helps in this.
The last edition of the Manual was in 1990 and with so much of
change the need for updating has been very pressing. In this context,
I appreciate the efforts of the Stock Verification fraternity in bringing
out the Third edition of the Stock Verification Manual which embodies
the latest techniques of verification, enriched with the practical
solutions to a variety of common problems faced by the staff involved.
While it is true that the Manual cannot be a substitute for the
rules and regulations in force, it certainly adds to the knowledge base
of the staff and officers involved in material management of the
Railway. I, therefore, exhort the staff and officers to not only read this
and hone their skills in Stock verification but also contribute from their
experience towards improving the Manual.
Secunderabad N. KRISHNAMURTI
Date:19-3-2001. FA&CAO
2
PREFACE TO THE THIRD EDITION
Of the numerous and varied functions discharged by the
Accounts Department, Stock verification is one and quite an important
one at that. It is in this context, the need for thoroughly revising the
Stock verification Manual was felt. This job was taken up and
completed in shortest span of time by my team of Officers and Staff.
The First and Second Editions of this Manual were released in
1981 and 1990 respectively.
This third edition has attempted to update the methods of
inspection/verification in the light of changing procurement and
storage practices that have come about during the last decade. It has
also added instructions on new areas of stock verification while taking
care to eliminate obsolete practices.
Another welcome feature of this edition is that an effort has been
made to address quite a few practical problems that are frequently
encountered by the Stock verifiers and provide useful tips to solve
them.
This book is a handy tool and reference for Stock verification
Staff. The field Staff will immensely benefit this “Vade mecum”.
The release of this Edition would not have been possible but for
the sincere and dedicated efforts of Sri Shaik. Shamshuddin, Sr.ISA,
who revised and compiled this edition ably assisted by the sincere
hard work of Sri.Phyzulla, JAA and Sri.Prakash, A.C in typing out the
matter with least mistakes in the shortest time. Credit is also due to
Sri.V. Sreekrishna Prasad, AAO/SV & IC and shri. P. Vijaya Kumar,
Dy.FA&CAO/S&W in guiding them continuously.
Omissions and inaccuracies should be promptly brought to the
notice of AAO/SV & IC. Suggestions to improve the manual are also
welcome.
Secunderabad R.V. SUBBA RAO
Date: 16-3-2001. FA & CAO/W & S
3
INDEX
-----------------------------------------------------------------
S.No. CHAPTER SUBJECT Pages
NUMBER From - To
-----------------------------------------------------------------
1. CHAPTER -I SIGNIFICANCE OF INSPECTION 5 - 17
OF STORES, PHYSICAL VERIFICATION
OF STORES ACCOUNTS & INVENTORY
CONTROL.
2. CHAPTER -II STAFF MATTERS. 18 - 23
3. CHAPTER -III GENERAL RULES AND PROCEDURE 24 - 64
OF STOCK VERIFICATION.
4. CHAPTER -IV VERIFICATION OF STORES DEPOT. 65 - 101
5. CHAPTER -V DISPOSAL OF STOCK SHEETS. 102 - 114
6. CHAPTER -VI STOCK VERIFICATION OF DEAD STOCK, 115 - 130
Machinery & TOOLS AND PLANTS ITEMS.
7. CHAPTER –VII SPECIAL CHECK AND SURPRISE
CHECK. 131 – 136
8. CHAPTER –VIII STOCK VERIFICATION IN
WORKSHOPS. 137 – 143
9. CHAPTER – IX DEPARTMENTAL STOCK VERIFICATION. 144 – 147
10.CHAPTER – X VERIFICATION OF MECHANICAL
& ELECTRICAL UNITS. 148 – 156
11.CHAPTER – XI STOCK VERIFICATION OF DRUGS,
MEDICINES, TOOLS & PLANTS IN 157 - 163
RAILWAY HOSPITALS & HEALTH UNITS.
12.CHAPTER – XII SALE OF RAILWAY MATERIALS. 164 – 200
13.CHAPTER – XIII VERIFICATION OF ENGINEERING
UNITS(OPEN LINE). 201 – 232
14.CHAPTER – XIV INVENTORY CONTROL. 233 – 241
15.CHAPTER – XV STOCK VERIFICATION IN
CONSTRUCTION UNITS. 242 – 261
16.CHAPTER – XVI VERIFICATION OF HSD.OIL AT
RAIL CONSUMER DEPOTS (RCDs). 262 – 273
17. CHAPTER – XVII VERIFICATION OF S&T UNITS. 274 – 283
(OPEN LINE)
18. CHAPTER – XVIII STOCK VERIFICATION OF
MISCELLANEOUS UNITS. 284 – 318
4
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